https://www.taxtmi.com/caselaws?id=182449 The Tribunal allowed the appeals for statistical purposes, setting aside the issues of gifts and loans for fresh consideration by the Ld. CIT(A) based on the directions provided in the separate judgment. The Tribunal emphasized the importance of establishing the genuineness of transactions and fulfilling legal requirements under u/s 68 of the Act. en-us Fri, 15 Oct 2010 00:00:00 +0530 Wed, 11 May 2016 10:14:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182449 The Tribunal allowed the appeals for statistical purposes, setting aside the issues of gifts and loans for fresh consideration by the Ld. CIT(A) based on the directions provided in the separate judgment. The Tribunal emphasized the importance of establishing the genuineness of transactions and fulfilling legal requirements under u/s 68 of the Act. Case-Laws Income Tax Fri, 15 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182449